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- W754948824 abstract "Every accounting firms require to estimate time required, with making timebudget, in auditor activity. The time budget made at planning phase in process ofaudit. In general, time budget defined as time allocation to do steps in all auditprogram. Report demand that is with quality with limited time budget of course wasseparate pressure for auditor. The pressure named time budget pressure. Someresearchs shows that time budget influences auditor in auditor performance.Liyanarachchi and McNamara ( 2006), research how perception of auditor to timebudget pressure by seeing auditor level, and accounting firms size in New Zealand,and sees the difference.The Result is, firstly, there is difference of perception betweenupper level auditors ( manager and partner) with level under ( junior auditor andsenior auditor). Second, time budget pressure felt by big firms ( Big-4) bigger thansmall firms ( Non Big-4). Based on the research, researcher interests to do researchin seeing perception of auditor at level under, that is junior auditor and seniorauditor, to time budget pressure.This research hypothesis aim to know is there any difference of perception ofauditor to time budget pressure between junior auditors and senior auditor. As forpopulation of this research is senior and junior auditor by 10 Public accountantOffices in town Bandung. Examination of hypothesis in this research done withexamination Independent Sample T-Test. Result obtained there are no differencebetween junior auditor perceptions and senior auditor to time budget pressure. Soinferential that junior auditor and senior auditor doesn't differ in in response timebudget pressure either that functionally and also disfungsional." @default.
- W754948824 created "2016-06-24" @default.
- W754948824 creator A5066875488 @default.
- W754948824 date "2009-01-01" @default.
- W754948824 modified "2023-09-27" @default.
- W754948824 title "Persepsi Auditor Junior dan Senior terhadap Time Budget Pressure (Studi Kasus pada 10 KAP di Kota Bandung)" @default.
- W754948824 hasPublicationYear "2009" @default.
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